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提问人：网友taoste 发布时间：2022-01-07

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An extract from a statement of cash flows prepared...

An extract from a statement of cash flows prepared by a trainee accountant is shown below. Cash flows from operating activities $m Net profit before taxation 28 Adjustments for: Depreciation (9) Operating profit before working capital changes 19 Decrease in inventories 13 Increase in receivables (4) Increase in payables (8) Cash generated from operations 10 Which of the following criticisms of this extract are correct？ 1 Depreciation charges should have been added, not deducted 2 Decrease in inventories should have been deducted, not added. 3 Increase in receivables should have been added, not deducted. 4 Increase in payables should have been added, not deducted

A、2 and 4

B、2 and 3

C、1 and 3

D、1 and 4

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